| 19012000 or 190190 | All goods | 35% |
| 210111 or 21011200 | Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 35% |
| 21069011 | Sharbat | 35% |
| 22011010, 22019090, 22021090, 22029090 | Mineral waters | 50% |
| 22011020 or 22021010 | Aerated waters | 42.5% |
| 340119 or 34012000 | Soap (other than paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent) | 35% |
| 340111, 340119, 3402 except 34029020 | Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes | 35% |
| 38140010 | Thinners | 40% |
| 6401 to 6405 | The following goods, namely:- (i) Footwear of retail sale price exceeding Rs 250/- and not exceeding Rs 750/- per pair | 37% |
| 6401 to 6405 | The following goods, namely:- (ii) All other footwear | 40% |
| 69071010, 69079010 | Vitrified tiles, whether polished or not | 45% |
| 74182010 | Sanitary ware of copper | 40% |
| 84729010 | Stapling machines | 40% |
| 9101, 9102 | All goods, other than braille watches | 35% |
| 96170011, 96070012 | Vacuum flasks | 40% |